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Registration number: 11240464

Court House Care Properties Limited

Filleted Unaudited Financial Statements

for the Period from 1 September 2022 to 7 December 2023

 

Court House Care Properties Limited
(Registration number: 11240464)

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 8

 

Court House Care Properties Limited
(Registration number: 11240464)

Company Information

Director

Mr W R Newmark

Registered office

Artemis House
Bramley Road
Bletchley
Milton Keynes
MK1 1PT

Accountants

Thompson Jenner LLP
Chartered Accountants
28 Alexandra Terrace
Exmouth
Devon
EX8 1BD

 

Court House Care Properties Limited
(Registration number: 11240464)

Balance Sheet as at 7 December 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

4

1,025,666

1,025,666

Investments

1,000

1,000

 

1,026,666

1,026,666

Current assets

 

Cash at bank and in hand

 

21,772

49,795

Creditors: Amounts falling due within one year

7

(689,170)

(589,510)

Net current liabilities

 

(667,398)

(539,715)

Total assets less current liabilities

 

359,268

486,951

Creditors: Amounts falling due after more than one year

7

(184,080)

(398,462)

Provisions for liabilities

(7,949)

(5,195)

Net assets

 

167,239

83,294

Capital and reserves

 

Called up share capital

1,000

1,000

Profit and loss account

166,239

82,294

Total equity

 

167,239

83,294

For the financial period ending 7 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the director on 12 March 2024
 

 

Court House Care Properties Limited
(Registration number: 11240464)

Balance Sheet as at 7 December 2023

.........................................
Mr W R Newmark
Director

   
     
 

Court House Care Properties Limited
(Registration number: 11240464)

Notes to the Unaudited Financial Statements for the Period from 1 September 2022 to 7 December 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Artemis House
Bramley Road
Bletchley
Milton Keynes
MK1 1PT
England

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

 

Court House Care Properties Limited
(Registration number: 11240464)

Notes to the Unaudited Financial Statements for the Period from 1 September 2022 to 7 December 2023

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Freehold property

Not depreciated

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

 

Court House Care Properties Limited
(Registration number: 11240464)

Notes to the Unaudited Financial Statements for the Period from 1 September 2022 to 7 December 2023

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including the director) during the period, was 2 (2022 - 2).

4

Tangible assets

Land and buildings
£

Total
£

Cost or valuation

At 1 September 2022

1,025,666

1,025,666

At 7 December 2023

1,025,666

1,025,666

Depreciation

Carrying amount

At 7 December 2023

1,025,666

1,025,666

At 31 August 2022

1,025,666

1,025,666

Included within the net book value of land and buildings above is £1,025,666 (2022 - £1,025,666) in respect of freehold land and buildings.
 

 

Court House Care Properties Limited
(Registration number: 11240464)

Notes to the Unaudited Financial Statements for the Period from 1 September 2022 to 7 December 2023

5

Investments

2023
£

2022
£

Investments in subsidiaries

1,000

1,000

Subsidiaries

£

Cost or valuation

At 1 September 2022

1,000

Provision

Carrying amount

At 7 December 2023

1,000

At 31 August 2022

1,000

Details of undertakings

Details of the investments in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking

Registered office

Holding

Proportion of voting rights and shares held

     

2023

2022

Subsidiary undertakings

Court House Care Services (Devon) Limited

Station Road, Cullompton, Devon

UK

Ordinary

100%

100%

6

Debtors

2023
£

2022
£

Total current trade and other debtors

-

-

 

Court House Care Properties Limited
(Registration number: 11240464)

Notes to the Unaudited Financial Statements for the Period from 1 September 2022 to 7 December 2023

7

Creditors

Note

2023
£

2022
£

Due within one year

 

Loans and borrowings

8

13,697

26,400

Amounts owed to group undertakings and undertakings in which the company has a participating interest

664,589

520,575

Taxation and social security

 

6,558

10,815

Other creditors

 

1

26,353

Accrued expenses

 

1,200

1,200

Deferred income

 

3,125

4,167

 

689,170

589,510

Note

2023
£

2022
£

Due after one year

 

Loans and borrowings

8

184,080

398,462

2023
£

2022
£

Due after more than five years

After more than five years by instalments

133,613

292,863

-

-

8

Loans and borrowings

2023
£

2022
£

Current loans and borrowings

Bank borrowings

13,697

26,400

2023
£

2022
£

Non-current loans and borrowings

Bank borrowings

184,080

398,462

Included in the loans and borrowings are the following amounts due after more than five years:

2023
£

2022
£

After more than five years by instalments

133,613

292,863